Based on enterprise crises forewarning theory, the study aims to forewarn and take precautions against financial management mistakes and crises so as to prevent and rectify them.

• 本文依据企业危机预警原理，对企业财务活动中危机现象进行预警和防范，以达到防止和纠正企业在财务管理方面的不良波动和危机。